On April 12, 2023, Prism Ltd., a camera lens manufacturer, paid cash of $560,600 for real estate plus $30,200 cash in closing costs. The real estate included land appraised at $204,680; land improvements appraised at $72,240; and a building appraised at $325,080. (a) (b) (c) PPE Asset Appraised Values Ratio of Individual Appraised Value to Total Appraised Value (a) Total Appraised Value Cost Allocation (b) Total Actual Cost